It’s a very interesting point about if developers should make their games accessible or not, or how far they should go.
I feel there are somethings that developers can do but there will be a point where game play will be compromised and that is not in their interests or for those without a disability. Some options to make the game easier to play maybe or a simplified control method.
FIFA for example has a mouse control option. This makes it possible for some alternative access devices to be used.